DST65900 - Failure to Comply with Request for Information

FA08/SCH36 gives officers of HMRC the power to issue:

• a taxpayer notice which can be used to obtain information and documents from a person for the purpose of checking their tax position
• a third party notice which can be used to obtain information and documents from one person for the purpose of checking the tax position of another person, whose identity is known, and
• an identity unknown notice which can be used to obtain information for the purpose of checking their UK tax position from
  • a person whose identity is not known to the issuing officer, or
  • a class of persons whose individual identities are not known to the officer
• an identification notice which can be used to obtain information for the purpose of checking the tax position for a person or class of person
  • whose identity is not known to the officer, but
  • where the authorised officer holds information that enables the person’s identity to be ascertained.

Failure to comply with an information notice can lead to the recipient of the notice having to pay penalties.

Please refer to the Compliance Handbook (CH270000 - How to do a compliance check: penalties for failure to comply with notices) for detailed information regarding the penalties chargeable for failure to comply with information notices.

The Responsible Member will have a 30-day period to pay the penalty from the point at which the penalty is raised.